| Philadelphia College of Osteopathic Medicine PA | Educational Services | 1 | $173,094 | — |
| Philadelphia Distilling PA | Manufacturing | 0 | — | A |
| Philadelphia Eagles PA | Arts & Entertainment | 0 | — | F |
| Philadelphia Energy Solutions PA | — | 0 | — | — |
| Philadelphia Energy Solutions Philadelphia Refinery Complex PA | — | 0 | — | — |
| Philadelphia Flyers L.P. PA | Arts & Entertainment | 1 | $400,000 | A |
| Philadelphia Flyers LP NJ | Arts & Entertainment | 0 | — | A |
| Philadelphia Home Health Services PA | Healthcare & Social Assistance | 0 | — | A |
| Philadelphia Inquirer - Schuylkill Printing Plan PA | — | 0 | — | — |
| Philadelphia Macaroni Company MO | Manufacturing | 0 | — | C |
| Philadelphia Macaroni Company PA | Manufacturing | 3 | $221,450 | — |
| Philadelphia Macaroni Company WA | Manufacturing | 0 | — | F |
| PHILADELPHIA MEDIA HOLDINGS, LLC NJ | — | 0 | — | — |
| Philadelphia Museum of Art PA | Arts & Entertainment | 0 | — | A |
| Philadelphia News PA | — | 0 | — | — |
| Philadelphia Nursing Home PA | — | 0 | — | — |
| Philadelphia PA Senior Property LLC PA | Healthcare & Social Assistance | 0 | — | F |
| Philadelphia Pipe Bending Company PA | Manufacturing | 0 | — | A |
| Philadelphia Scientific LLC PA | Manufacturing | 0 | — | F |
| Philadelphia Sheraton University City PA | — | 0 | — | — |
| Philadelphia Shipyard, Inc. (PSI) PA | — | 0 | — | — |
| Philadelphia University PA | Educational Services | 1 | $83,197 | — |
| Philadelphia Youth Network Inc. PA | Other Services | 0 | — | A |
| Philander Smith University AR | Educational Services | 2 | $59,000 | — |
| Philbrook Museum of Art Inc OK | Arts & Entertainment | 0 | — | C |
| PHILCO CONSTRUCTION, INC. CA | Construction | 0 | — | A |
| PhilCorr LLC NJ | Manufacturing | 0 | — | D |
| Philebus Arts Inc. NY | Educational Services | 1 | $108,160 | — |
| Philidor Rx Services LLC PA | — | 0 | — | — |
| Philidor Rx Services, LLC AZ | — | 0 | — | — |
| Philip J Stofanak, Inc. PA | Manufacturing | 0 | — | F |
| Philip J. Stofanak, Inc. PA | Manufacturing | 0 | — | F |
| Philip Ross Industries Inc. NY | Construction | 1 | $94,349 | — |
| Philip Tour LLC (Hamilton) NY | — | 0 | — | — |
| Philip Verwey Farms CA | Agriculture & Forestry | 0 | — | C |
| Philipp and Lorenzo Plumbing Inc. CA | Construction | 0 | — | F |
| Philippi Hagenbuch IL | Professional & Technical Services | 0 | — | A |
| Philips AZ | Healthcare & Social Assistance | 0 | — | F |
| Philips CA | Professional & Technical Services | 0 | — | A |
| Philips CT | Management of Companies | 0 | — | A |
| Philips IL | Healthcare & Social Assistance | 0 | — | A |
| Philips MD | Healthcare & Social Assistance | 0 | — | A |
| Philips MN | Healthcare & Social Assistance | 0 | — | A |
| Philips NJ | Healthcare & Social Assistance | 0 | — | A |
| Philips NY | Healthcare & Social Assistance | 0 | — | F |
| Philips PA | Healthcare & Social Assistance | 0 | — | A |
| Philips TN | Management of Companies | 0 | — | A |
| Philips VA | Healthcare & Social Assistance | 0 | — | A |
| Philips WA | Manufacturing | 0 | — | B |
| Philips (Discus Dental LLC- Affiliate) CA | — | 0 | — | — |